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The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

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Amendment of Chapter 1 of Part 15 (accounts and reports: introduction)U.K.

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4.—(1) Chapter 1 of Part 15 of the Act is amended as follows.

(2) In section 380 (scheme of Part 15), omit subsections (3) and (4).

(3) In the table in subsection (3) of section 382 (companies qualifying as small: general) M1

(a)in item 1 (turnover), for “Not more than £6.5 million” substitute “ Not more than £10.2 million ”, and

(b)in item 2 (balance sheet total), for “Not more than £3.26 million” substitute “ Not more than £5.1 million ”.

(4) In the table in subsection (4) of section 383 (companies qualifying as small: parent companies) M2

(a)in item 1 (aggregate turnover), for “Not more than £6.5 million net (or £7.8 million gross)” substitute “ Not more than £10.2 million net (or £12.2 million gross) ”, and

(b)in item 2 (aggregate balance sheet total), for “Not more than £3.26 million net (or £3.9 million gross)” substitute “ Not more than £5.1 million net (or £6.1 million gross) ”.

(5) In section 384 (companies excluded from the small companies regime)—

(a)omit the words “is, or” in subsection (1), and

(b)for paragraph (a) of subsection (2) substitute—

(a)a traded company,.

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